1.audit 审计 7JwWM2N?V
2.attestation 鉴证 7G= P|T\
3.credibility 可信赖程度 8gKR<X .G
4.audit of financial statements 财务报表审计 u2 \qg;dP
5.agreed-upon procedures 执行商定程序 ->25$5#
6.high levels of assurance 高水平保证 3g
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7.compilation 编制 )BTs *7 j
8.reliability 可靠性
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9.relevance 相关性 (pK4i5lT
10.professional skepticism 职业谨慎 ,* vnt6C*
11.objectivity 客观性 s 6h Wq&C
12. professional competence 专业胜任能力 9: |K]y
13.Senior/CPA-in-charge 项目经理 ^znv [
14.audit engagement letter 业务约定书 Wjk;" _"gd
15.recurring audit 连续审计 uR @Wv ^
16.the client 委托人 MifgRUe
17.change CPA 更换注册会计师 2o5< nGn
18.the existing CPA 现任注册会计师 eii7pb c
19.the successor CPA 后任注册会计师 R;,HtN
20.the preceding CPA前任注册会计师 $I]x &cF
21.issue the audit report 出具审计报告 \ ozy_s[
22.expert 专家 9wJmX<Rm
23.the board of directors 董事会 =F-^RnO%\
24.knowledge of the entity‘ s business 了解被审计单位情况 5BO!K$6
25.assess material misstatement risks评估重大错报风险 F"TI 9ib
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 d_qVk4h\
27.a general knowledge of —— 初步了解―――的情况 >f05+%^[
28.a more knowledge of—— 进一步了解的情况 toZI.cSg4
29.the prior year‘s working papers 以前年度工作底稿 JNg5
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30.minutes of meeting 会议纪要 Q+ M3Pqy
31.business risks 经营风险
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32.appropriateness 适当性 C$;s+ALy[
33.accounting estimate 会计估计 T.dO0$,Q@$
34.management representations 管理层声明 0A 4|
35.going concern assumption 持续经营假设 9)hC,)5
36.audit plan 审计计划 DL!s)5!M
37.significant audit areas 重点审计领域 S^n4aBm\+
38.error 错误 &WU*cfJn)A
39.fraud舞弊 b UB6B
40.modified or additional procedures 修改或追加审计程序 #_|^C(]!
41.misappropriation of assets 侵占资产 d~$t{ 46
42.transactions without substance 虚假交易 hs uJ;4}$q
43.unusual pressures 异常压力 m D q,,
44.the suspected noncompliance 涉嫌存在违法行为 s'=]a-l~
45.materialiy 重要性 kYa'
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46.exceed the materiality level 超过重要性水平 M_)T=s *
47.approach the materiality level 接近重要性水平 gb# wrI
48.an acceptably low level 可接受水平
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 m:7bynT{
50.misstatements or omissions 错报或漏报 ] CE2/6Ph
51.aggregate 总计 [B<{3*R_
52.subsequent events 期后事项 |
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53.adjust the financial statements 调整财务报表 < Y6>L};
54.perform additional audit procedures 实施追加的审计程序 ;.a)r
55.audit risk 审计风险 Kg6 7cmj)f
56.detection risk 检查风险 TrA Uu`?#
57.inappropriate audit opinion 不适当的审计意见 tR/
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58.material misstatement 重大的错报 CI{ TgL:l
59.tolerable misstatement 可容忍错报 '(>N
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60.the acceptable level of detection risk 可接受的检查风险
